SecProbe.io

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<TYPE>CORRESP
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Amy M. Trombly, Esq.                                  amy@tromblybusinesslaw.com
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November  19,  2004

Delivered  by  electronic  submission  via  EDGAR

United  States  Securities  and  Exchange  Commission
Division  of  Corporate  Finance,  Mail  Stop  4-6
Washington,  D.C.  20549

     Attn:  Mr.  Robert  Burnett

     RE:  FTS  Group,  Inc.
          Item  4.01  Form  8-K  filed  November  9,  2004
          File  No.  0-24829

Ladies  and  Gentlemen:

On  behalf  of  FTS  Group, Inc. (the "Company"), I enclose for filing under the
Securities  Act  of 1933, as amended, an amendment to the Current Report on Form
8-K,  File  No.  0-24829

The  amendment  to  the  Current Report on Form 8-K contains revisions that have
been  made in response to comments received from the staff of the Securities and
Exchange  Commission (the "Staff") in their letter dated November 16, 2004.  Set
forth  below  are  the  Company's  responses  to  the  Staff's  comments.

The  numbering  of the responses corresponds to the numbering of comments in the
letter  from  the  Staff.

Comment  1.
-----------

Item  304(a)(1)  of  Regulation  S-B  requires  you  to provide disclosures with
respect  to  a  change  in  accountants  for  the  two most recent fiscal years;
however, you have only provided this information for the most recent fiscal year
and  subsequent  interim period. Please revise the filing to provide disclosures
with  respect  to  disagreements and audit reports covering two fiscal years. If
you  believe two-year disclosure is not applicable please tell us why and revise
the  filing  to  explain  the  particular  facts  and  circumstances.

Response  1.
------------

The  Company respectfully notes that Instruction 1 to Item 304 of Regulation S-B
states  that the disclosure called for by Item 304(a) need not be provided if it
has been previously reported.  The Company filed a Current Report on Form 8-K on
March  31,  2004  to  disclose  a  change  in auditors that provided information
required  by  Item  304(a)  and  covers  the  prior  fiscal  year.

Additionally,  the Company has amended the Current Report on Form 8-K to clarify
that  R.  E. Bassie & Co. did not audit the Company's financials for both of the
two  prior  years.

Comment  2.
-----------

Please revise to include the letter from your former accountant as an exhibit to
an  amended  filing.

Response  2.
------------

The  Company  provided  R.  E. Bassie & Co. with a copy of the Current Report on
Form  8-K both before and after filing the Form on EDGAR.  The Company requested
the  exhibit  letter  on  both occasions.  The Company made a third request upon
receipt  of  the comment letter from the Staff.  To date, R. E. Bassie & Co. has
not responded to the Company. The Company respectfully notes that it had 10 days
provided  by  Regulation  S-B  304(a)(3) to file such letter.  Additionally, the
Company  undertakes to promptly amend the Current Report on Form 8-K to file any
communication  it  receives  from  R.  E.  Bassie  &  Co.

Comment  3.
-----------

We  note  that you printed the name FTS Group, Inc. on the cover of your filing.
Our  records  indicate that your name is FTS Apparel, Inc. Please either correct
the  name  on  your  amended  filing or tell us why the name you use is correct.

Response  3.
------------

The  Company  changed  its  name  from FTS Apparel, Inc. to FTS Group, Inc. in a
proposal  approved  by  shareholders  at  the Company's 2004 annual meeting. The
Proposal  was  described  in the Company's Definitive Proxy Statement filed with
the  SEC  on  January  9, 2004.  Additionally, the Company filed its Articles of
Incorporation  reflecting  the  name  change  as Attachment B to that Definitive
Proxy.  The  Articles  of  Incorporation were filed with the Nevada Secretary of
State  on  January  7,  2004.

General
-------

     The  Company  acknowledges  that:

-     the  Company  is  responsible  for  the  adequacy  and  accuracy  of  the
      disclosures  in  the  filing;
-     staff  comments  or changes to disclosure in response to staff comments do
      not  foreclose  the Commission from taking any action with respect to the
      filing; and
-     the  Company  may  not  assert  this action as a defense in any proceeding
      initiated  by  the  Commission  or any person under the federal securities
      laws of the  United  States.

Please  call  the  undersigned  with  any  questions  or comments regarding this
letter,  the  Current Report on Form 8-K or other matters related to the filing.

Sincerely,

Amy  Trombly,  Esq.

cc:     Scott  Gallagher,  FTS  Group,  Inc.

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